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DiNapoli Announces Latest Fiscal Stress Scores
… with non-calendar fiscal years were designated in stress. School districts are also scored in January. For 2023, the …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresArchived: Legislative Session 2019–2020
… 2021, inclusive; (2) authorizing local governments and school districts to spend or temporarily transfer moneys in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Archived: Legislative Session 2015 –2016
… S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016DiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… rental assistance, special education services, charter school funding and subsidies for the Metropolitan …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeState Comptroller DiNapoli Releases Audits
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-837
… employees must: Be a part-time employee at a college or school other than a three-semester college in an eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfTioga Central School District – Health Insurance and Special Education Cost Savings (2020M-84)
Determine whether District officials could achieve cost savings by offering health insurance buyout incentives and providing select special education services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-84.pdfSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
Determine whether the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts.
https://www.osc.ny.gov/files/local-government/audits/pdf/sherrill-2019-251.pdfFiscal Stress Monitoring System - School Districts in Stress Fiscal Year Ending 2020 List
This list (sorted in order of fiscal stress score) reflects a fiscal year end date of June 30, 2020.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2020-schools-stressed.pdfDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfOpinion 89-50
… or enterprises ( Teacher's Association, Central High School District No. 3 v Board of Education, Central High School District No. 3, Nassau County , 34 AD2d 351, 312 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-89-50State Comptroller DiNapoli Releases Audits
… in April 2022, found that mental health teams at many school districts were understaffed and that SED did not require school districts to submit any documentation indicating …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 88-11
… in light of the holding in Board of Education of Central School Dist. No. 1 v Miles , 15 NY2d 364, 259 NYS2d 129 (see … 400 NYS2d 881; DeKay v Board of Education of Central School Dist. , 20 Misc 2d 881, 189 NYS2d 105), or whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Waiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfSouth Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts and whether fund balance was within the statutory limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and whether all disbursements were properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
Determine whether the Board provided adequate oversight of procurement and claim processing
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mOpinion 2024-1
… purposes as follows: No county, city, town, village or school district shall give or loan any money or property to … association; nor shall any county, city, town, village or school district give or loan its credit to or in aid of any … §10.00 provides, in relevant part, that “a municipality, school district or district corporation shall have the power …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1